Property tax exemption for nonprofit hospitals.

The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals

It has been hypothesized that higher tax rates lead to a larger market share for nonprofit hospitals, given their tax exempt status. However, existing cross-sectional studies offer little empirical support for the hypothesis. We reexamine this issue using a panel data set and find that higher state corporate income and local property tax rates lead to a greater market share for nonprofit hospit...

A veil of tax exemption?: A proposal for the continuation of federal tax-exempt status for "nonprofit" hospitals.

Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community ...

The divergence of federal and state policies on the charitable tax exemption of nonprofit hospitals.

Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal level--most significantly, implementation of the Medicare and Medicaid programs--have weakened this rationale. Federal tax regulations during this period have changed in ways that ...

Nonprofit hospitals and the federal tax exemption: a fresh prescription.